GLIMPSE OF A LATEST VERDICT* *Big Bags International Pvt. Ltd. Vs. The Commercial of Customs & Another* W.P.No.15181 of 2023 Dated: 10.05.2023 *HONOURABLE MR.JUSTICE P.B.BALAJI* allowed the Writ Petition in the matter relating to *“Notice – Recovery & Penalty – Interim Order to not take coercive steps – Notice Quashed”,* and further observed and held as follows:

[5/14, 08:53] sekarreporter1: *GLIMPSE OF A LATEST VERDICT*
*Big Bags International Pvt. Ltd. Vs. The Commercial of Customs & Another*
W.P.No.15181 of 2023
Dated: 10.05.2023

*HONOURABLE MR.JUSTICE P.B.BALAJI* allowed the Writ Petition in the matter relating to *“Notice – Recovery & Penalty – Interim Order to not take coercive steps – Notice Quashed”,* and further observed and held as follows:

1) The petitioner is engaged in the manufacture of Flexible Intermediate Bulk Container Bags. The 1st respondent had issued an Order-in-Original dated 21.02.2011, whereby confirming the proposal of recovery of drawback and imposed penalty under Section 114(iii) of the Customs Act 1962. Petitioner filed Appeal before CESTAT, Chennai. Appeal was dismissed and Order of recovery was confirmed. Against the same, Civil Miscellaneous Appeal was preferred before the Hon’ble High Court of Madras.

2) The Hon’ble High Court by an interim order dated 22.09.2020 directed the Respondent Department to not take any coercive steps for recovery of demand. Now, the 2nd Respondent has called upon the petitioner to pay the penalty amount within 7 days from the date of receipt of the notice failing which action would be initiated under Section 142(1)(c)(iii) of the Customs Act, 1962.

3) The Hon’ble High Court held that despite interim orders already in force, there is no justification on the part of the respondents to issue the impugned letter dated 03.05.2023. Therefore, the Hon’ble High Court set aside the impugned letter which is clearly in violation of the earlier orders passed by this Court.
[5/14, 08:53] sekarreporter1: 💐